Niles v. Commissioner

MARY W. NILES, EXECUTRIX, ESTATE OF ALFRED S. NILES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Niles v. Commissioner

Docket No. 33415.

United States Board of Tax Appeals

20 B.T.A. 949; 1930 BTA LEXIS 1996;

September 24, 1930, Promulgated

Salary of a professor in the law school of the University of Maryland is aot exempt from tax.

H. W. Schultheis, Esq., and Emory H. Niles, Esq., for the petitioner.

J. E. Marshall, Esq., and C. A. Ray, Esq., for the respondent.

MURDOCK

The Commissioner determined a deficiency of $158.40 for the calendar year 1925, and a deficiency of $75.60 for the…